2012 (1) TMI 420

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....r the Respondent : Mr. Yogesh Putney, Senior Standing Counsel ORDER AJAY KUMAR MITTAL, J. 1. The petitioners have approached this Court by way of instant petition under Articles 226/227 of the Constitution of India for a direction to the respondents to refund the tax deducted at source on the amount of the land acquisition compensation which is exempted from deduction under Section 194LA ....

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....f 12% compensation were also granted. The said award was challenged under Section 18 of the 1894 Act and the references were accepted with costs vide award dated 11.8.2009. They filed execution proceedings as the tax was deducted at source under Section 194A of the Act. Hence, the present writ petition. 3. We have heard learned counsel for the parties. 4. It is not in dispute that the paymen....

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....deducted at source as per Section 194A of the Act. 6. Where the amount paid to the claimants related to amount of enhanced compensation and also interest thereupon, this Court considering similar matter in Kulwant Rai and others v. State of Haryana and others, CWP No. 10333 of 2011 decided on 2.6.2011, noticed that the interest element on enhanced compensation was taxable in the year of receipt....